v1118_m

warningactivewithin F 44.012 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_44.01, c0010, default: 0, interval: true}: {r0020} <= {r0010}

EBA description {r0020} <= {r0010}

Precondition p_490 (its meaning is not in the data yet)

Cells involved

F 44.01 Components of net defined benefit plan assets and liabilities

Open template →

	c0010Amount Type
0010Fair value, defined benefit plan assets	in rule
0020Fair value, defined benefit plan assets › Of which: Financial instruments issued by the institution	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v1118_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15641 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §306 F 44.01 c0010
These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Annex V Part 2 §307 F 44.01 c0010
The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights (IAS 19.140 (a), (b)).

Other acts

IAS 19.140(a)(i)IAS 19.142 IAS 19.143

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3985_swarning2
with {tF_44.01, default: null, interval: false}: {r*, c0010} >= 0
v1117_mwarning1
{r0010} = sum(r0030-0060)

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.